网络财务环境下会计模式的探讨

网络经济的发展导致财务环境的变革。企业的会计理论与会计实务也将从原有的经济环境中蜕变出来 ,重新形成与网络财务环境相适应的会计模式。会计目标将更侧重于决策有用性 ;会计假设的内涵将更深刻 ,外延将更广泛 ;会计确认上权责发生制与现金流动制共处 ,会计计量上多种计量属性并存 ;会计报告也将变得更加主动 ,实时 ,多样化

Accounting Model in Network Financial Environment

The development of network economy leads to the change of financial environment. The accounting theory and practice will be divorced from the traditional economic environment, and form a new accounting mode adaptable to the network financial environment. The accounting object will emphasize particularly on the decision-making serviceability. The meaning of the accounting assumptions will be more profound, and the extension will be more abroad. The accrual principle will go along with the cash flow principle and kinds of accounting measure property will coexist. The accounting report will be more active, more real-time and more diversified